Diversion of goods imported for exhibition instead of re-export ...

U.S. company breaches ATA Carnet rules by selling exhibition goods domestically; duty recovery from buyer JK International invalid.

June 22, 2019

Case Laws Customs AT

Diversion of goods imported for exhibition instead of re-export - import through ATA Carnet route - In case of any violations, by M/s Billiards Tulsa Inc USA, like selling the goods to M/s J.K. International Revenue was free to take action as per law to recover duty and other dues if any as per the law laid down therein - Recovery of duty from the JK International is not valid.

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Diversion of goods imported for exhibition instead of re-export ...

U.S. company breaches ATA Carnet rules by selling exhibition goods domestically; duty recovery from buyer JK International invalid.

June 22, 2019

Case Laws Customs AT

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